Appeals of Estate of Randall

opinion.

Steknhagen: This case has been submitted to the Board upon the pleadings alone, from which the admitted facts appear. No argument, either orally or by way of brief, has been presented.

*680The liability arose originally under the He venue Act of 1921, which, in section 223 (b) provides:

If a husband and wife living together have an aggregate net income for the taxable year of $2,000 or over, or an aggregate gross income for such year of $5,000 or over—

(X) Bach shall make such a return, or(2) The income of each shall be included in a single joint return, in which case the tax shall be…